City of Farmers Branch v. Matsushita Electric Corp. of America

GREENHILL, Chief Justice.

This case involves an interpretation of Section 10 of Article I of the Constitution of the United States, which provides in part that,

“No State shall, without the Consent of Congress, lay any Imposts or Duties on Imports or Exports . . . ”

The City of Farmers Branch assessed a nondiscriminatory ad valorem tax on merchandise stored in warehouses within its limits. In 1972, it assessed such a tax on the merchandise here in question. It had been imported from Japan and Puerto Rico and was the property of Matsushita Electrical Corporation of America, a wholly owned…